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试卷模一套项目一 Dear sirs, We learned from the internet that you are in great need of hardware tools , which just fall into our business scope. We writing to enter into business relations with you. Our company is has grown to be of the leading Imp.Exp.Companies in Chain, specialized in exporting hardware tools. We have been ex porting the commodity of high quality and have enjoyed more and more markets in the world. Enclosed is our latest catalogue on home appliances, which may meet your demand. We can also produce according to your designated styles. You immediate attention will be highly appreciated. With best regards.Yours sincerely,TIANJIN TIFERT IMP.&.EXP. CORP.,LTD.,CHINA ZHANG WEI 项目二1. 货号：TC110 实际采购成本=含税近火成本-出口退税率 =含税进货成本/（1+增值税率）*（1+增值税率-出口退税率） =117/（1+17%）*（1+17%-15%）=102元国内费用=（3000+（15+5）*20）/1000=3.4元/set出口运费=2200/1000*7.5=16.5元CIFC3=(104+3.4+16.5)/(1-110%*0.9%-3%-10%)/7.5=18.32$/set货号;TC120实际采购成本=234/（1+17%）*（1+17%-15%）=204元/set国内费用：（3000+（15+5）*20）/1000=3.4元出口运费=2200/1000*7.5=16.5元CIFC3=（204+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=33.65$/set货号130实际采购成本=351/（1+17%）*（1+17%-15%）=306元国内费用：（3000+（15+5）*20）/1000=3.4元出口运费=2200/1000*7.5=16.5元CIFC3=（204+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=48.98$/set货号;TC140实际采购成本=468/（1+17%）*(1+17%-15%)=408元国内费用;(3000+(15+5)*20)/1000=3.5元出口运费; 2200/1000*7.5=16.5元CIFC3=（408+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=64.31$/set 项目三：Buyers : AMENLI COMPANY ,ETHJOPIASeller : TIANJIN TIFERT IMP&.EXP.CORP.LTD(1)HARD WEAR TOOLS (2) (3) CIFC3 (4） CIFC3 TC110 250sets 18.32USD 4580.00USD TC120 250sets 33.62USD 8412.50USD TC130 250sets 48.98USD 12245.00USD TC140 250sets 64.37USD 16077.50USD（5） ART NO.TC110&ART NO.TC120&ART NO.TC130&ART NO.TC140 to packed in cartons of 50 sets each. ( 7 ) TIAN JIN ( 8 ) ASEB 项目四： 1. 合理。本案中我方遭受了出口公司仓库发生雷击火灾，致使一半左右小五金被烧毁。属于不可抗力事件，我方可以不可抗力事故为由向对方提出延期履行合同要求，但不能解除合同。2. 不合理。发生了不可抗力事故，将已备好的货物一半左右被烧毁，这必然影响我方的交货时间。另外，不可抗力是一项免责条款。可免除遭受不可抗力事故一方不能如期履约的责任。埃方应考虑实际情况同意我方延期履行合同。因此埃方的索赔要求是不合理的。 试卷十项目一：1、答案：通过商会的推荐，我们获悉贵公司的名称和地址。我方专营丝绸衬衣的出口业务，希望能在互惠互利的基础上与贵公司建立业务关系，为使贵方对我方产品有个大概的了解。我们将单独邮寄一份产品目录及宣传册供你方参考。如果贵方对目录中的任何产品感兴趣向我方询盘，我方将尽早发盘。2、举例至少三种以上建立业务往来的途径：商会、网络、交易会、新闻、报纸等。项目二：实际采购成本=含税进货成本-出口退税 =含税进货成本/（1+增值税率）/（1+增值税率-出口退税率） 90/（1+17%）/（1+17%-14%）=74.6826元国内费用=3+（12000+3000）/6000=5.5元出口费用=3800/6000/7.5=4.75元CIF=（74.8626+5.5+4.75）/（1-110%/0.6%-10%）/7.5=12.68美元项目三：Name or commodity specificationQuantityquantityTotal AmountSLLK SHIRT6000DOZSUSD12.68USD76080.00(5)To be packed in cartons of 60 dozens each(6)During December, 2010(7)Xiamen(8)Los Angeles (9) To be covered by the for 110% of total invoice value against all risks and war risked as per the ocean marine cargo clause of pick. Dated Jan. st, 1981By 100% inevitable L/C payable at sight The Buyers: BG CORP., LTD the Sellers: CHANGSHA XZNMIN EMP. &EXP CORP., LTD项目四：答：银行的拒付有道理，因为提单签发日为2010年11月10日，提单日后21天内交单，最迟交单日应为2010年12月1日，而不是12月4日.第十一套项目一：Hsia Corporation january302011Do81-665-43-3366Fax-E-mailDear Sir:We learned from the internet that you are seeking four Chinese wooden fences Our company is has grown to one of the lading Imp. &. Exp companies in china, specialized in exporting wooden fence. We have been exporting the commodity of high quality and have enjoyed more markets in the world Enclosed is our later catalog for your reface, which may meet your demand we can also produce according to your designated styles Your immediate attention will be highly appreciated with best regards Zhejiang yuesheng Imp. &. Exp co .Ltd项目2实际采购成本=P采购价格-退税收入退税收入=P采购/(1+增值税)*退税率KG-18Y实际采购成本：23.4-23.40/*13%=20.8元国内费用：20.8*5%=1.04元出口报价：（20.8+4.04）/（1-10%）/6.57=3.69$pcsKG-36Y实际采购成本=35.10-35.10/（1+17%）*13%31.2元国内费用 31.2*0.05=1.56元出口报价：31.2+1.56/6.5=5.54$/pcsKG-90Y实际采购成本=11.7-11.7/（1+17%）*3%=10.4元 国内费用=10.4*5%=0.52元FOBC3=(10.4+0.52)/(1-10%)/6.57=1.84$/PcSKG-150实际采购成本=23.40-23.40/（1+17%）*13%=20.8元国内费用=20.8*5%=1.04元FOBC3=（20.8+1.04）/91-10%)/6.57=3.69$/PcS项目三（1）wooden Fence Kct-18Y Kct-36Y YF-90Y YF-150Y（2）720pcs 1980pcs 3870pcs 4230pcs (3）FOB 3.60USD 5.50USD 1.80USD 3.60USD (4) 2592.00USD 10890.00USD 6966.00USD 15228.00USD (5) 18000pcs 35676.00USD(6) ART. NO KCT-18Y & NO.KCT-36Y & NO-90Y & NO-150Y to packed in cantors of 6pcs each (7) Delivery 30dags after receiving the advance payment(8)from china shanghai to Osaka japan (9) not allowed(10) not allowed(11) 20% of contract vale payable by T/T within 10 days after the contract date, the remarking payable against the fax copy of B/L by T/T 项目四答。1开证行这样做是合理的，2原因信用证是一种自足文件，不依附贸易合同。L/C是根据合同开立，一旦开方就成为独立于合同以外的自足文件，即便信用证援引该合同条款或内容，银行也与该合同无关而不受其约束。买卖合同只对进出口双方有约束力，L/C是开证行与受益人的契约。其次信用证处理的是单据，而不是货物。UCP600第5条：银行处理是单据，而不是单据涉及到的货物。服务。履约行为只要单据相符。开证行就应承担付款。承担或汉付责任。即使收到货物不符合合同规定，也只能由开证人根据合同向有关方面索赔。所以。开证行这样做是合理的。，外贸业务操作技能试卷（十二）项目二：C采=145.63145.63/（1+17%）*5%=139.4065元国内费用：（2000+145.63*3%）/200*10=5.369元国内费用：800*6.945/2000=2.778元CIF=(139.4065+5.369+2.778)/(1110%*0.5%10%)/6.945=23.75$/(件)pc项目三：Buyers: Landed CompanySellers: Hunan Textile Imp. &. Exp .CORP(1) Lady Jacket N9903(2) 2000PCS(3) 22.30USD(4) 44600.00USD(5) THE LADY JACKET TO PACKED IN CARTONS OF 10PCS IN EACH.ONE 20”FCL FOR 200 CARTONS(6) ONE MONTH AFTER RECEIVING THE L/C(7) SHANGHAI(8) NEW YORK(10)BY 100% IRREVOCABLE L/C PAYABLE AT SIGHT, OPEN TO THE BUYER”S REQUIRMENT BY JUNE 20,2008, AGAINST DOCUMENTS PRESENTED WITHIN 15DAYS AFTER THE DATE OF SHIPMENT.项目四：答：（1）我方拒绝开证有理由。（2）a.我方最后所发电传列有“以签订确认书为准”b.事后外商提交书面合同草稿，我方尚未答复，再次说明合同成立的条件不具备。C合同既未成立，外商催我方开证，理应拒绝。试卷十三项目一出口退税额=58.5/(1+17%)*5%=2.5元/付出口成本=58.5-2.5=56元/付国内费用=1800/9000+58.5*6%=0.2+3.51=3.71元/付国外运费=1800/9000=0.2美元/付预期出口利润=58.5*10%=5.85元/付FOB Tianjin =(56+3.71+5.85)/(7.53*99%)=8.79美元/付CFR Dubai =8.79+0.2=8.99美元/付项目二Dear Jan,Thanks for your inquiry on Sep. 3, 2007. Our offer is as follows:jCommodity: Door Handle Article No.DH5010kPacking: one pair packed in a foam bag, then in an inner box, 20 inner boxes per cartonlUnit price: USD8.79/pair FOB Tianjin USD8.99/pair CFR Dubai UAEmQuantity: 9000 pairnPayment: By D/D at sightoShipment: To be effected within 30 days after the contract dateThis after is valid subject to your reply here by Sep. 10, 2007.A waiting your early reply.Yours faithfully,项目三(1) Door Handle (2)9000 pairs (3)CFR Dubai UAE (4) CFR Dubai UAEArticle USD8.80/pair USD79200.00No.DH5010 9000 pairs USD79200.00(5)SAY US DOLLARS SEVENTY NINE THOUSAND TWO HUNDRED ONLY.(6)More or less 1% of the quantity and the amount are allowed.(7)Not later than Oct. 18, 2007(8)From Tianjin China to Dubai, UAE(9)not allowed(10)20% of contract value payable by T/T within 10 days after the contract date, the remaining payable by D/P at sight.项目四： 1. 合理。本案中天津兴发进出口公司仓库发生雷击火灾，致使一半左右小五金被烧毁。属于不可抗力事件，我方可以不可抗力事故为由向对方提出延期履行合同要求，但不能解除合同。3. 不合理。发生了不可抗力事故，将已备好的货物一半左右被烧毁，这必然影响我方的交货时间。另外，不可抗力是一项免责条款。可免除遭受不可抗力事故一方不能如期履约的责任。对方应考虑实际情况同意我方延期履行合同。因此对方的索赔要求是不合理的。 试卷十四项目一：客户开发出口退税额=93.6/（1+17%）*11%=8.8元/双出口成本=93.6-8.8=84.8元/双国内费用=国内运费+其他所有国内费用 =2400/1200+93.6*3%=2+2.808=4.808元/双国外费用=1560/1200=1.3元/双出口利润=93.6*10%=9.36元/双每1美元每月扣减6分人民币 6*3=18分USD=RMB66.808（6.988-0.18）FOB Xiamen=出口成本+国内费用+出口利润 =（84.8+4.808+9.36）/6.808=14.54元/双CRF Vancouver= 14.54+1.3=15.84元/双项目二：交易磋商Dear Anne：Thanks for your inquiry on Apr. 8, 2008. Our offer is as follows:1. Pac Boots Style No. NM10482. Packing: packed in 1 pair/box, then 6 boxes/carton 3. Unit Price: USD14.54/pair FOB Xiamen USD15.84/pair CFR Vancouver, Canada4. Minimum Order Quantity: 1200 pairs5. Payment：by T/T against the fax of B/L6. Shipment: within 60 days after the contract late.This offer is valid subject to your reply here before Apr. 15, 2008.Awaiting your early reply.Best wishes,Zhao ping项目三：签订合同1. Pac Boots Style No. NM10482. 4800 pairs3. CFR Vancouver, Canada USD15.50/pair4. USD74400.005. U.S.Dollars seventy four thousand four hundred only6. packed in 1 pair/box, then 6 boxes/carton7. within 90 days after receiving the 30% of contract value by T/T in advance8. Xiamen, China9. Vancouver, Canada10. allowed项目四：交易争议处理1. 不一样。重量单，列明每件货物的毛净重。商品净重检验证书书由商检机构签发的关于货物重量的公证文件，而重量单为发货人锁出具的货物重量说明文件，二者不同。2. 信用证中要求卖方提供商品净重检验证书，而议付行误以为重量单即商品净重检验证书，则议付行无须为此过失承担责任。按UCP600，开证行有权对议付行拒付，而议付行可向出口商追索押汇款项。（ 十五 ）项目一：1. 出口报价: 出口退税=C采/（1+增值税税率）*出口退说额 =444.60/（1+17%)*5%=19元/条 出口成本=采购成本-出口退税额 =444.60-19=425.6元/条 国内费用=1600/200+444.60*2/12*6.93%+444.80*5%=35.365元/条 国外运费=480/200=2.40欧元/条 预期出口利润=采购成本*成本利润率 =444.60*20%=88.92元/条 FOB=（425.6+35.365+88.92）/10.60=51.88欧元/条 CFR=51.88+2.40=54.28欧元/条项目二： Dear Sirs: Thanks for your inquiry on June 16, 2008. Our offer is as follows: 1.Bullet proofing tires Art. No.205/55R16,205/60R15 2.Unit price: EUR53.02/pc CIF Hamburg 3.Minimum Order Quantity is 100pcs/article :the unit price in the total order quantity from 400pcs to 800pcs will be given 3%discount ,the unit price in the total order quantity from800pcs will be given 5%discount. 4.Packing: one piece per polybay 5.Payment: by L/C at sight 6.Shipment: Order Quantity Time of shipment Less than 400pcs with in 45 days after the receipt of L/C From 400pcs to 800pcs with in 60 days after the receipt of L/C More than 800pcs with in 75 days after the receipt of L/CThis offer is valid subject to your reply here by June 27.2008. Awaiting your early reply.Yours faithfully Li Rong项目三;(1) Bullet Proofing Tires (2) (3)CFR Hamburg Germany (4) Art.No.205/55R16 200pcs EUR50.00/pc EUR10000.00 Art.No.205/60R15 200pcs EUR50.00/pc EUR10000.00 400pcs EUR20000.00(5) SAY EURO DOLLARS TWENTY THOURAND ONLY(6) 8 pieces per wooden cases (7) With in 45 days after the receipt of L/C(8) From shanghai,china to hamburg,Germany (9) Allowed(10) Not allowed 项目四：1. 最迟装运日期-信用证后45天2. 信用证的有效期-最迟装运日期后15天3. 付款方式-议付4. 汇票的付款期限-即期5. 禁止转运-允许转运6. 运费到付FREIGHT COLLECT-FREIGHT PREPAID7. 保险加成-110%8. 受益人证明要求1份正本B/L直接寄至开证申请人不合理-寄副本提单9. 交单期错误-装运日期后15天内交单 十六套试卷项目一:V100331/2英寸设采购成本为X（1） 核算出口退税额=X/（1+17%）14%=0.12X（2） 出口费用国内=X5%=0.05XF国外=300.9684/17280=0.007$/set(3) 出口利润=X10%=0.01X(4) C采购=出口成本+出口退税额=出口价格-出口利润-出口费用+出口退税额X=1.066.82-0.1X-0.05X-0.007X6.82+0.12X1.03X=7.181X=6.97元/set国外还价 预期采购成本 元/set1/2 1.06 6.971 2.26 14.881-1/2 4.82 31.72k X (1+17%)*14%=O.12X X*5%=0.05X F国外=30*0.968*4/9600=0.012$/set出口利润=X*10%=0.1XX=2.26*6.82-o.1X-0.05X-0.012X*6.82+0.12XX=14.88元/setlF国外=30*0.968*4/3840=0.03$/setX=4.82*6.82-0.1X-0.05X-0.03X*6.82+0.12X1.03X=32.668X=31.72元/set项目二：Dear Mr. Duncan Thanks for your e-mail of September 9, 2008. Since we want to be your trade partner and remain a good relationship with you.We agree to reduce the price as follows:Commodity size Quantity Unit price (usd/set ) Set CFR HAMBURGForged Brass Ball valves 1/2 17280 1.10Article no.v10033 1 9600 2.40Full Port, Nicked Plated, BSP Thread 1/2 3840 5.10 Total 30720Payment:20% of contract value will be paid by T/T within 15days after 15days the contract date ,80% of contract value will be paid against the fax of B/L by T/T.Shipment: within 45 days after receipt of 20% of contract value This offer is valid subject to your reply here before September 16,2008Best regards Sincerely yours,Ye Conghua项目三：（1）Forged Brass Ball valves Article No.V10033. Full Port Nicked Plated, BSP Thread 1/2 inch 1inch 1-1/2 inch(2)17280 sets 9600sets 3840 sets(3) CFR SOUTHAMPTON U.K USD1.10/SET USD2.40/SET USD5.10/SET(4)USD19008.00 USD23040.00 USD19584.00TATAL: 30720SETS USD61632.00(5) USD SIXTY ONE THOUSAND SIX HUNDRED THIRTY TWO ONLY(6) Packed in carton, then in wooden pallet(7) Within 45 days after receipt of 20% of contract value(8) From shanghai, China to Southampton U.K.(9) Allowed(10) Not allowed 项目四：（1）收货人-to the order of the shipper (2)FREIGHT COLLECT-FREIGHT PREPAND (3)毛重-9380KGS (4)缺少已装船批注（ 十七 ） 项目一出口退税额=58.5/(1+17%)*5%=2.5元/付出口成本=58.5-2.5=56元/付国内费用=1800/9000+58.5*6%=0.2+3.51=3.71元/付国外运费=1800/9000=0.2美元/付预期出口利润=58.5*10%=5.85元/付FOB Tianjin =(56+3.71+5.85)/(7.53*99%)=8.79美元/付CFR Dubai =8.79+0.2=8.99美元/付项目二Dear Jan,Thanks for your inquiry on Sep. 3, 2007. Our offer is as follows:jCommodity: Door Handle Article No.DH5010kPacking: one pair packed in a foam bag, then in an inner box, 20 inner boxes per cartonlUnit price: USD8.79/pair FOB Tianjin USD8.99/pair CFR Dubai UAEmQuantity: 9000 pairnPayment: By D/D at sightoShipment: To be effected within 30 days after the contract dateThis after is valid subject to your reply here by Sep. 10, 2007.A waiting your early reply.Yours faithfully,项目三(2) Door Handle (2)9000 pairs (3)CFR Dubai UAE (4) CFR Dubai UAEArticle USD8.80/pair USD79200.00No.DH5010 9000 pairs USD79200.00(5)SAY US DOLLARS SEVENTY NINE THOUSAND TWO HUNDRED ONLY.(6)More or less 1% of the quantity and the amount are allowed.(7)Not later than Oct. 18, 2007(8)From Tianjin China to Dubai, UAE(9)not allowed(10)20% of contract value payable by T/T within 10 days after the contract date, the remaining payable by D/P at sight.项目四：1. 不违背。UCP600，数量前加“大约”，允许数量有10%以内的增减。该信用证规定商品数量为大约9000双鞋子，因此9200双鞋子是在允许增减的数量范围内。2. 最迟在2008年2月5日交单。因为L/C没有规定交单期，UCP600交单期为装运后的21天内，但不迟于信用证有效期。广州幸福公司可获得即期议付，因为该信用证属于假远期信用证。试卷十八项目二C实际=36000-36000/(1+17%)*15% =31384.62元/T国内费用=(100+120+150+100+3000)/26=29.615元/TF国外：1350*6.75/26=350.481元/TCIF= 31384.62+29.615+350.481 / 1-110%*(0.8%+0.08%)-10% /6.75=5858.92美元/T项目三(1) STEELS (2)26T (3)CIF LOSANGELES (4) CIF LOSANGELESQ235 USD5858.92 USD152331.92(5)Steel centralized packing, in stalled a 20 FCL(6)December, 2009(7)Shanghai, China(8)LosAngeles, USA(9)to be covered by the seller for 110% of total invoice value all risks and war risks(10)By L/C at sight项目四答：1.要求对方公司继续履行合同2.不可抗力的含义：是指合同签订之后，不是由于当事人过失或疏忽，而是由于发生了当事人所不能预见，无法避免和无法预防的意外事故，以致不能履行或如期履行合同，遭意外事故的一方可以免除履行合同的责任或延期履行合同，另一方无权要求损害赔偿。3.结合案例，VERIZON COMPANY 是由于该产品的国际行情下跌而要求撤约。但国际行情下跌不属于不可抗力范畴，是正常的商业风险。我方不同意撤约，坚持对方履行合同。试卷十九项目一 We learned from the China Light Industry Import &Export Corporation that you are seeking for Microwave of Chinese. (开头)项目二实际采购成本=1000-1000/（1+17%）*17%=854.701元/set国内费用=（5*5+3*5+2000+250+100+1000+1500）/5 =21890/500=9.78元/setF国外=2500*8/500=40元/setCIFC3=（854.701+9.78+40）/(1-110%*0.9%-10%-3%)/8=131.54$/set项目三（1）Triangle Brand Microwave ART No.TRM-12 (2)500 （3）CIFC3 NEW YORK USD123.52 (4)USD61760.00 (5)Each microwave is packed in a carton (6)GUANG ZHOU 2011 (7) Changsha, China (8) New York, USA (9)to be covered by the seller for 110% of total invoice all risk and war risk. (10)by L/C at sight项目四答：1.该仪器须领出口许可证的情况，不是在订约后出现的，日方在订约前理应知道这一法律要求，它是可预见的，因此就本案来看，不能构成不可抗力。2.在CIF条件下，申请出口许可证是卖方的义务，卖方对未能领到许可证应承担责任。3.故中方应坚持日方负责赔偿责任.试卷二十项目二Dear Sir,Thanks for your enquiry of July 15, 2011. Our offer is as follows: 1. Connodity: CANNED SWEET CORN2. Packing: EXPORTER CARTON3. Specification: 3060G*6TINS/CTN4. Quantity: 800CARTONS5. Price: USD16/CARTON CIF TORONTO PORT6. Payment: L/C7. Shipment: in August 2011This offer is valid subject to your reply here by July, 26.2011Awaiting your early reply Yours faithfully项目三（1）CANNED SWEET CORN 3060G*6TINS/CTN（2）800CARTONS （3）CIF TORONTO USD14.00（4）USD11200.00（5）Exporter carton（6）In August 2011（7）Nanjing（8）TORONTO（9）to be covered be the seller for 110% of total invoice value all risks and war risks（10）L/C项目四答：1.不合理。我方应尽快回电，催促日方尽快履约。2.不可抗力问题。不可抗力是指合同签订之后，不是由于当事人过失或疏忽，而是由于发生了当事人所不能预见，无法避免和无法预防的意外事故，以致不能履行或如期履行合同，遭意外事故的一方可以免除履行合同的责任或延期履行合同。后果，j延期（有可能性）k解除（严重后果）无可能。公约规定，合同签订后，发生了合同当事人订约时无法预见和事后不能控利的障碍，以致不能履行合同义务，则可免除责任。3.日本政府宣布禁止该产品出口，是社会因素的不可抗力。对合同影响大，买卖双方的合同本应无法继续履行。但由于其宣布生效日在9月15日起的15天以后，10月1日，而合同中交货日为9月份。卖方可不受此政府相信能就一定能的禁令约束，不可以不可抗力为由解除合同，故我方应拒绝日方的不合理要求，并督促日方按期交货。春天的风是有灵性的，依着风的眼眸，我看到了那一株株桃花读信的倩影，在桃林深处，紫色的青藤爬满那个小屋。我的小城，桃花已然开成海，像是一场粉色的春梦。是否，可以赴一场最美的相逢，如是，便不负曾经许下的约定。守住心底最美风景，是一种风度，一种期望。让心，随花儿轻舞，让梦，随蝶儿翩跹。等一缕柔风载满诗意，落满我的小院，好想，牵着你的手走在花开的路上，临摹又一个春的相遇，陌上绿色蔓延，让深情的诗句落在眉弯，打开灵魂的心门，写尽情意绵绵。春雨如丝，暖了一季寒凉露出温暖，碧水映蓝天，云朵儿似乎摸到嫩草尖尖。花香十里，暗香盈袖。我们微笑着，不说话，就十分美好。生命里，总会有一些人，渐行渐远，偶尔想起，却只是停留在文字里，那一抹淡淡的回忆。唯有春天，总那么诗意明亮，始终晕染着眉心，让涩涩的往事随风，让一些温暖的记忆温润着心房。珍惜眼前的幸福，紧握手中的暖意，面向青山绿水，一路微笑，一路行走情暖山水间，盈一份诗意于心田，以云的飘逸轻盈过往，以花的姿态拥馨香满怀，以文字的杯盏邀约一曲细水长流。煮一壶春色，与时光对语。窗前，柳枝儿发芽，玉兰含苞，时光一直绕指馨香。心念如这徐徐春风，荡漾成一片流云。春落人间，一种别样的景致美了心境，所有的疲惫与忧愁也随风而去，微笑着面对生活，用内心的那份热情，那份纯真来经营生活，来创造幸福，何尝不是一种快乐？我的流年，风过，红尘入画；雨落，缠绵入心。行走在春天里，眼里满是明丽与清澈，一树一树的花开，细碎而芬芳；一片一片的绿地，静美而清新。嗅着阳光的味道，把自己置身于大自然中，真好！只要心足够明媚，纵然有小小的阴霾也无妨。我们一路走来，沿途总会有美丽的风景。于喧嚣红尘中，守着心灵的一方山水。不乱于心，不困于情，不畏将来，不念过往。春水初生，耐人寻味。春雨如丝，丝如媚，绵绵的不着一点儿声息。踏春而去，不知是哪一处的红尘山水在心间已布满了雅致，心如花开，一朵娴雅的光阴，柔软着眼角的笑意，置身于安暖的春天，一抹浅喜，一怀深爱。一颗心，便在另一颗心的相随里静好。春光无限温柔地洒满山川，我愿，生命里所有的远方，都开满春天的芬芳，待一轮明月悄悄爬上西窗，归来的都是安详。三月，阳光明媚，草色青青，小鸟儿也灵动了起来，叽叽喳喳唱着春天的歌。这样的日子，适合出去走走，吹吹风，赏赏春天的美景，放松一下身心，这也是一种快乐。其实，人生就像一场旅行，也许在旅程中我们会拥有某些东西，也会失去一些东西。但无论怎样，我们一样在阳光下灿烂，风雨中奔跑，做自己的梦，走自己的路。
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